J84830 J8 Ruling Active

The tariff classification of pet toys from China.

Issued May 30, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample, which consists of six different plastic balls, is identified as SKU-815588A, Cat Pet Toy Set. Your letter of inquiry states that four of the balls are made of styrofoam and two are made of hard plastic. All of the balls have an outer covering made of fabric. The balls produce a rattle sound when batted by the cat. The essential character of the textile covered balls is imparted by the inner plastic component. The sample is returned as you requested.

Full text

NY J84830 May 30, 2003 CLA-2-39:RR:NC:SP:221 J84830 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Barbara L. Fox Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of pet toys from China. Dear Ms. Fox: In your letter dated May 8, 2003, you requested a classification ruling. The submitted sample, which consists of six different plastic balls, is identified as SKU-815588A, Cat Pet Toy Set. Your letter of inquiry states that four of the balls are made of styrofoam and two are made of hard plastic. All of the balls have an outer covering made of fabric. The balls produce a rattle sound when batted by the cat. The essential character of the textile covered balls is imparted by the inner plastic component. The sample is returned as you requested. The applicable subheading for the plastic balls will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →